Public Act 101-32, effective June 28, 2019, amends the County Motor Fuel Tax Law, 55 ILCS 5/5-1035.1:
See FY Bulletin 2020-02, Changes to County Motor Fuel Tax Law, for more information.
- allowing Lake and Will Counties to impose a County Motor Fuel Tax on retail sales of motor fuel in those counties,
- increasing the initial maximum tax rate that can be imposed from four cents per gallon to eight cents per gallon and that the rate may not be less than four cents per gallon, and
- requiring the Illinois Department of Revenue (IDOR) to determine an annual rate increase to take effect on July 1 of each year.
DuPage, Kane, and McHenry counties have imposed a tax on the retail sale of motor fuel at a rate not exceeding 4 cents per gallon. DuPage, McHenry, and Kane counties levy the tax at the maximum rate.
Tax Rate Database to look up location specific tax rates.
Form/Filing & Payment Requirements
Form CMFT-1, County Motor Fuel Tax Return is due monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. The department determines how often the return must be filed.
- A monthly return is due the 20th day of the month following the month for which the return is filed.
- A quarterly return is due the 20th day of the month following the quarter for which the return is filed.
- An annual return is due January 20th of the year following the year for which the return is filed.